dilution

dilution
Fin
a reduction in the earnings and voting power per share caused by an increase or potential increase in the number of shares in issue. For the purpose of calculating diluted earnings per share, the net profit attributable to ordinary shareholders and the weighted average number of shares outstanding should be adjusted for the effects of all dilutive potential ordinary shares.

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  • dilution — [ dilysjɔ̃ ] n. f. • 1833; lat. dilutio → diluer ♦ Action de diluer; son résultat. La dilution d un sel dans l eau. Faible, forte dilution. Dilution et trituration, les deux modes de préparation homéopathique. ● dilution nom féminin (bas latin… …   Encyclopédie Universelle

  • Dilution — may refer to: Reducing the concentration of a chemical Serial dilution, a common way of going about this reduction of concentration Homeopathic dilution Dilution (equation), an equation to calculate the rate a gas dilutes Trademark dilution, a… …   Wikipedia

  • dilution — di·lu·tion /dī lü shən, də / n 1: a lessening of real value (as of equity) by a decrease in relative worth; specif: a decrease of the value per share of common stock caused by an increase in the total number of shares 2: a lessening of the value… …   Law dictionary

  • Dilution — Di*lu tion, n. [Cf. F. dilution.] The act of diluting, or the state of being diluted. Arbuthnot. [1913 Webster] …   The Collaborative International Dictionary of English

  • dilution — 1640s, noun of action from dilut , pp. stem of L. diluere (see DILUTE (Cf. dilute)) …   Etymology dictionary

  • dilution — [dilo͞o′shən, dīlo͞o′shən] n. 1. a diluting or being diluted 2. something diluted …   English World dictionary

  • Dilution — Pour les articles homonymes, voir Dilution (homonymie). Grenadine à différentes dilutions La dilution est un procédé consistant à obtenir une solution finale de concentration inférieure …   Wikipédia en Français

  • dilution — (1) The difference between gross sales and net sales. Dilution is caused by sales that are reversed as a result of returns and/or allowances. (2) The reduction in an existing stockholder s position that results from the issuance of new shares.… …   Financial and business terms

  • Dilution — Diminution in the proportion of income to which each share is entitled. The New York Times Financial Glossary * * * dilute di‧lute [daɪˈluːt] verb [transitive] FINANCE if a company dilutes its shares or the earnings on its shares, it increases… …   Financial and business terms

  • dilution — praskiedimas statusas T sritis Standartizacija ir metrologija apibrėžtis Tirpalo koncentracijos sumažinimas tirpikliu ar skiedikliu. atitikmenys: angl. dilution; thinning vok. Verdünnen, n; Verdünnung, f rus. разбавление, n; разведение, n pranc.… …   Penkiakalbis aiškinamasis metrologijos terminų žodynas

  • dilution — praskiedimas statusas T sritis fizika atitikmenys: angl. dilution vok. Verdünnung, f; Verwässerung, f rus. разбавление, n pranc. dilution, f …   Fizikos terminų žodynas

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